Beresford Inc. purchased several investments in debt securities during 2020, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent. Held-to-Maturity Securities: ABC Co. Bonds Trading Securities: Fair Value Fair Value 12/31/2021 $401,000 12/31/2020 $376,000 Fair Value 12/31/2020 $ 49,000 Fair Value 12/31/2021 DEF Co. Bonds $ 60,500 GEH Inc. Bonds $ 48,000 $ 77,000 IJK Inc. Bonds $ 45,000 $ 39,500 Available-for-Sale Securities: LMN Co. Bonds Fair Value 12/31/2020 $131,700 Fair Value 12/31/2021 $150,900 Amortized Cost 12/31/2020 $368,500 Cost $ 64,000 $40,000 $ 33,900 Cost $141,000 Amortized Cost 12/31/2021 $361,000 What total unrealized holding gain would Beresford report in its 2021 income statement relative to its investments in bonds? Multiple Choice $54,200 $35,000 $78.200 $44.950